Pub. L. 86-779 Sep. 14, 1960

§ 11 Tax imposed

• (d) Pub. L. 86–779 inserted “and real estate investment trusts” after “regulated investment companies”.

§ 162 Trade or business expenses

• (b) Pub. L. 86–779, § 7(b), inserted “the dollar limitations,” after “the percentage limitations,”.
• (d) (e) Pub. L. 86–779, § 8(a), added subsec. (d) and redesignated former subsec. (d) as (e).

§ 170 Charitable, etc., contributions and gifts

• (c) Pub. L. 86–779, § 7(a)(1), inserted sentence additionally defining “charitable contribution” for purposes of the…
• (d) (e) (f) Pub. L. 86–779, § 7(a)(2), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.

§ 180 Expenditures by farmers for fertilizer, etc.

• Enacted § 180

§ 243 Dividends received by corporations

• (c) Pub. L. 86–779, § 10(g), added par. (3).
• (d) Pub. L. 86–779, § 3(a), added subsec. (d).

§ 263 Capital expenditures

• (a)(1)(D) Pub. L. 86–779 added subpar. (D).

§ 318 Constructive ownership of stock

• (b)(6) Pub. L. 86–779 added par. (6).

§ 443 Returns for a period of less than 12 months

• (d) Pub. L. 86–779 added par. (5).

§ 852 Taxation of regulated investment companies and their shareholders

• (a) Pub. L. 86–779, § 10(b)(2), substituted “this part” for “this subchapter”.
• (b)(3)(C) Pub. L. 86–779, § 10(b)(3), substituted “For purposes of this part, a capital gain dividend is” for “A capital gain…

§ 855 Dividends paid by regulated investment company after close of taxable year

• (c) Pub. L. 86–779 substituted “this part” for “this subchapter”.

§ 856 Definition of real estate investment trust

• Enacted § 856

§ 857 Taxation of real estate investment trusts and their beneficiaries

• Enacted § 857

§ 858 Dividends paid by real estate investment trust after close of taxable year

• Enacted § 858

§ 861 Income from sources within the United States

• (a)(2)(C) Pub. L. 86–779 added subpar. (C).

§ 934 Limitation on reduction in income tax liability incurred to the Virgin Islands

• Enacted § 934

§ 1054 Certain stock of Federal National Mortgage Association

• Enacted § 1054

§ 1063 Cross references

§ 1504 Definitions

• (b)(6) Pub. L. 86–779 inserted “and real estate investment trusts” after “Regulated investment companies”.

§ 2106 Taxable estate

• (a)(3) Pub. L. 86–779 designated existing provisions as subpar. (A) and added subpar. (B).

§ 2209 Certain residents of possessions considered nonresidents not citizens of the United States

• Enacted § 2209

§ 2501 Imposition of tax

• (a) Pub. L. 86–779, § 4(d)(2), struck out “who is” before “not a citizen”.
• (c) (d) Pub. L. 86–779, § 4(d)(1), added subsec. (c) and redesignated former subsec. (c) as (d).

§ 5701 Rate of tax

• (b) Pub. L. 86–779 substituted “imposed on cigars as a commodity” for “imposed on the retail sales of cigars”.